Client Acceptance: Firm's Reference /Guidance Notes Description 1 The standard documentation highlights all important matters for consideration, including: • integrity and identification checks on client
accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise
period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs
to allocate GHG emissions to the biomass for energy purpose based on energy content of the biomass-based products. For such facilities, only the biomass for energy purposes need to meet the GHG
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit
indicate that the system of quality management is insufficient. 2) Systemic, repetitive, or other significant deficiencies that require prompt corrective action B2 Does the firm establish the criteria and
พื้นฐานของค่าความร้อน (energy content) ของผลิตภัณฑ์ชีวมวลนั้น ๆ และแบ่งสัดส่วนการปล่อยก๊าซเรือนกระจกออกเป็น 2 ส่วน ได้แก่ ส่วนที่เกิดจากการผลิตผลิตภัณฑ์ชีวมวลเพื่อวัตถุประสงค์ด้านพลังงาน และส่วนที่เกิด